The Effect of Tax Planning, Foreign Ownership, and Firm Size on Transfer Pricing

Marsanda Wanda Djoesidah; Muhammad Sopiyana

doi:10.63922/ijebir.v5i05.6078

Marsanda Wanda Djoesidah Universitas Pamulang
Muhammad Sopiyana Universitas Pamulang

DOI: https://doi.org/10.63922/ijebir.v5i05.6078

Keywords: Tax planning, Foreign Ownership, Firm Size, Transfer Pricing

Abstract

This study was conducted to empirically analyze the effect of Tax planning, Foreign Ownership, and Firm Size on Transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Transfer pricing is an important issue in multinational business practices because it is often used as a strategy to minimize tax burdens through the manipulation of transaction prices between related companies, making it an interesting subject for examining the factors that influence it. The population in this study consists of all energy companies listed on the IDX, with the sampling technique using purposive sampling based on certain criteria, resulting in a sample of 7 companies that met the requirements over the five-year observation period. The data used in this study is secondary data sourced from the annual financial statements of each sample company. The analytical method used is panel data regression analysis with the assistance of EViews 12 software to test the relationships between variables both simultaneously and partially. The results of the study show that simultaneously, Tax planning, Foreign Ownership, and Firm Size have a significant effect on Transfer pricing. However, partially, the results show that Tax planning and Foreign Ownership do not have a significant effect on Transfer pricing, while Firm Size has been proven to have a significant effect on Transfer pricing. These findings imply that the scale of a company is a dominant factor that needs to be considered by regulators and tax authorities in supervising transfer pricing practices in the energy sector.

References

Andhika, & Sparta. (2024). Pengaruh Hubungan Istimewa dan Perencanaan Pajak Terhadap Transfer Pricing. Jurnal Akuntansi dan Keuangan, 15(1).
Anggaini, D., & Suprianto, D. T. (2024). Pengaruh Thin Capitalization Dan Kepemilikan Asing Terhadap Tax Avoidance Di Perusahaan Sektor Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020. Soetomo Accounting Review, 2(4), 518–583.
Anggraini, A., & Sugiyarti, L. (2024). Pengaruh Nilai Tukar, Perencanaan Pajak dan Mekanisme Bonus Terhadap Transfer Pricing. MANTAP: Journal of Management Accounting, Tax and Production, 2(2), 1040–1050.
Anisa, M., Syafitri, Y., & Ardiany, Y. (2024). Pengaruh Tax Minimization, Tunneling Incentive dan Ukuran Perusahaan Terhadap Keputusan Melakukan Transfer Pricing pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020. Ekasakti Pareso Jurnal Akuntansi, 2(1), 29–43.
Anwar, R., & Sadewa, P. (2025). Pengaruh Tunneling Incentive, Beban Pajak, dan Ukuran Perusahaan terhadap praktik Transfer pricing. Jurnal Ilmiah Ekonomi Manajemen Bisnis dan Akuntansi, 2(5), 40–58.
Fitrianti, D. (2021). Pengaruh Nilai Tukar Dan Perencanaan Pajak Terhadap Transfer Pricing. Jurnal PenKoMi: Kajian Pendidikan dan Ekonomi, 4(1), 1–17.
Hasna, R. U., & Mulyani, S. D. (2020). Pengaruh Perencanaan Pajak Dan Tunneling Incentive Terhadap Tindakan Transfer Pricing Dengan Komite Audit Sebagai Moderating. Prosiding Seminar Nasional Pakar, 2010, 1–6.
Husna, E. A., & Wulandari, S. (2022). Tax Planning, Tunneling Incentive And Intagible Asset On Transfer pricing. Bilancia: Jurnal Ilmiah Akuntansi, 6(3), 246–256.
Kurnila, A., Hapsari, D. P., & Octavianai, S. (2023). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing. LAWSUIT Jurnal Perpajakan, 4(2), 393–405.
Nasywa Ghina, Herawati, R., Hapsari, D. I., & Purwantoro. (2024). Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 12–30.
Ningsih, T., Oktariansyah, Putra, P. S., & Veronica, A. (2024). Pengaruh Pajak, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Transfer pricing Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Media Wahana Ekonomi, 20(4), 826–839.
Olimsar, F., Misidawati, D. N., Marpaung, R. J. H., Setiawan, H., & Utami, E. Y. (2024). Pengaruh Pajak, Ukuran Perusahaan, dan Profitabilitas terhadap Keputusan Perusahaan Melakukan Transfer pricing. Jurnal Informatika Ekonomi Bisnis, 6, 500–505.
Purba, F. D. I., Abbas, D. S., & Hidayat, I. (2024). Pengaruh Ukuran Perusahaan, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi, 1(3), 187–196.
Susilawati, S., Nizarudin, A., & Yunita, A. (2024). Pengaruh Ukuran Perusahaan, Kepemilikan Asing Dan Profitabilitas Terhadap Transfer Pricing (Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2018-2022). Indo-Fintech Intellectuals: Journal of Economics and Business, 4(2), 406–419.